A VAT Refund Guide to
Switzerland
How to get VAT Refunds from Switzerland for your business
Businesses registered in countries outside of Switzerland can claim VAT refunds on any costs incurred in Switzerland.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Switzerland VAT rates, deadlines and claiming periods.
Where is your company based?
EU
based businesses
VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Switzerland under the EU VAT Refund Directive.
NON-EU
based businesses
VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Switzerland under the 13th Directive.
Which countries have reciprocity with Switzerland?
All EU countries, Australia, Bahrain, Bermuda, Canada (limited), Hong Kong, Israel, Japan, Macedonia, Monaco, Norway, Saudi Arabia, Serbia, Taiwan, Turkey (limited), United Arab Emirates (from 2016), UK and United States
For a more detailed explanation on what reciprocity means within the scope of VAT, click here:
What expenses are claimable in Switzerland?
ENTERTAINMENT & HOSPITALITY
Entertainment
7.7%
Hotels & Accommodation
3.7%
Restaurants
7.7%
EVENTS
Conferences, Trade Shows & Exhibitions
7.7%
Training Courses & Seminars
7.7%
GENERAL EXPENSES
Goods
7.7%
Inter-company charges
7.7%
Office Expenses
7.7%
Marketing Costs
7.7%
Professional Fees & AP invoices
7.7%
TRAVEL RELATED
Car Rental
7.7%
Fuel
7.7%
Public Transport
7.7%
Taxis
7.7%
Additional Information
How far back can your business claim VAT from Switzerland?
January to December of the previous year
What’s the foreign VAT deadline in Switzerland?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from Switzerland?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 6 months for Non-EU businesses to receive a VAT refund from Switzerland
Need help with your VAT refund from Switzerland?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download a full international VAT guide and never miss a deadline
